Bullhead City
Bullhead City Transaction Privilege Tax & Use Tax Rates City/Town Name: Bullhead City City Code: BH Business Code Tax Rate Advertising 018 2.00%
*This information is for Model City Tax Code purposes only
Local Option N
Exempt the fair market value of land from gross income of speculative builders. Replace, IN LIEU OF LOCAL OPTION #M, Sec. ___-416(b)(2) with:
(2) Fair market value of land. Gross income from the sale of improved real property shall not include the "fair market value" of the land which is included in the real property sold, when a charge for such land is included in the total selling price of the real property sold.
(A) Except as provided in Subsection (b)(2)(B) below, the taxpayer must document such "fair market value" to the satisfaction of the Tax Collector, and maintain and provide such documentation upon demand in addition to and in like manner to the books and records required in Article III.
(B) In lieu of the documented fair market value of land allowed in Subsection (b)(2)(A) above, an amount equal to twenty percent (20%) of the total selling price may be used to estimate the "fair market value" of land.
Camp Verde
Camp Verde Transaction Privilege Tax & Use Tax Rates City/Town Name: Camp Verde City Code: CE Business Code Tax Rate Advertising 018 3.65% Amusements
Douglas
Douglas Transaction Privilege Tax & Use Tax Rates City/Town Name: Douglas City Code: DL Business Code Tax Rate Advertising 018 3.80% Amusements 012 3
Kingman
Kingman Transaction Privilege Tax & Use Tax Rates City/Town Name: Kingman City Code: KM Business Code Tax Rate Advertising 018 2.50% Amusements 012 2
Lake Havasu City
Lake Havasu City Transaction Privilege Tax & Use Tax Rates City/Town Name: Lake Havasu City City Code: LH Business Code Tax Rate Amusements 012 2.00%
Mammoth
Mammoth Transaction Privilege Tax & Use Tax Rates City/Town Name: Mammoth City Code: MH Business Code Tax Rate Advertising 018 4.00% Amusements 012 4
Parker
Parker Transaction Privilege Tax Rates City/Town Name: Parker City Code: PK Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00%
Pima
Pima Transaction Privilege Tax Rates City/Town Name: Pima City Code: PM Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00% Contracting
Pinetop-Lakeside
Pinetop-Lakeside Transaction Privilege Tax Rates City/Town Name: Pinetop-Lakeside City Code: PP Business Code Tax Rate Advertising 018 3.00%
Prescott
Prescott Transaction Privilege Tax & Use Tax Rates City/Town Name: Prescott City Code: PR Business Code Tax Rate Advertising 018 2.00% Amusements 012